# 地方税法 / Local Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十三条 (Supplementary Provisions, Article 23)（都市計画税に関する経過措置） — address `suppl-4271-2/art-23` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十三条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax caption: machine translation, not official suppl-4271-2/art-23 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23 **第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成二十七年度以後の年度分の都市計画税について適用し、平成二十六年度分までの都市計画税については、なお従前の例による。 suppl-4271-2/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-1 Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2015 and subsequent fiscal years, and with regard to city planning tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern. machine translation, not official **第二項** 都市再生特別措置法の一部を改正する法律の施行の日から平成二十七年三月三十一日までの間に取得された旧法附則第十五条第十六項に規定する家屋に対して課する都市計画税については、なお従前の例による。 suppl-4271-2/art-23/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-2 With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction through March 31, 2015, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-2/art-23/par-1: 次項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4271-2/art-23/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二十三条第一項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-1 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-291, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27